2023-03-31-accounts - Fun 4 Kidz

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Trustees			Mrs M Cox	- Treasurer	- Treasurer
			Mrl KCrook- Vlcc Chair
			Miss A Fell
			Mr 0 R G Heine		—Chair
			Mr LTIsaac
			Mrs MJ Rogers
			Ms Clare Whiteside				(Appointed	21 June 2022)
Secretary			Mrs CRoss
Charity number			1091549
Company	number		04201603
Registered		office	The L30Centre
			Stonylield
			Netherton
			Merseyside
			L30OQS
Independent		examiner	Helen Furlong FCCA
			McLintocks	(NW)	Limited
			46 Hamilton	Square
			Birkenhead
			Wirral
			Msrseyside
			CH41 5AR
Bankers			NaUonat Westminster			Bank pic
			329Stanley	Road
			Bootle
			Liverpool
			L20 3EH

		Patte
Trustees' report
Independent examiner's	report
Statement offinancial activities
Balance sheet
Statement ofcash flows		10
Notes to the financial statements		11-25

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
		Notes	6	6	6	6	6	6
Income from:
Donasons and	legacies		3,002	20,41 5	23,417	29,430	17,993	47,423
Charitable activities			695,669	104,560	800229	596,214	114,320	710,534
Investments			1,728		1,728	27		27
Total income			700,399	124,975	825,374	625,671	132,313	757,984
Charitable activiUes		6	625,667	139,395	765,062	515,015	138,338	653,353
Net income/(expenditure)			74,732	(14,420)	60,312	110,656	(6,025)	104,631
Other recognised
gains and losses:
Actuarial gains	on
defined benefit	pension
schemes			16,000		16,000	1,000		1,000
Net movement	In
funds			90,732	(14,420)	76,312	111,656	(6,025)	105,631
Reconciliation	offunds:
Fund balances	at 1 April 2022		298,312	15,870	314,182	186,656	21,895	208,551
Fund balances	at 31 March
2023			389,044	1,450	390,494	298,312	15,870	314,182

					2023		2022
				Notes	6
Fixed assets
Tangible assets				10
Current assets
Debtors					13,655		75,385
Cash at bank and in		hand			408,344		314,513
					421,999		389,898
Creditors:	amounts	falling due within
one year					(31,508)		(59,719)
Net current	assets					390,491		330,179
Total assets less current			Uabllities			390,494		330,182
Provisions	for liabilities							(16,000)
Net assets						390,494		314,182
Income funds
Restricted	funds			18		1,450		15,870
Unrestdcted	funds
Designated	funds			16	112,317		87,657
General unrestricted		funds			276,727		210,655
						389,044		298,312
						390,494		314,182

								2022
					Notes			8
Cash flows from operating				activities
Cash generated		from	operations		21		76,103		82,534
Investing	activities
Interest received						1,728		27
Net cash	generated		from investing
activities							1,728		27
Net cash	used	in financing		activities
Net Increase in		cash	and cash equivalents				77,831		82,561
Cash and	cash equivalents			at beginning	ofyear		314,513		231,952
Cash and	cash	equivalents		at end of	year		408,344		314,513

Charitable	activities
		Aftersc hoot	Breakfast	Holiday 3	Community	Total	Total
		clubs	dubs	actMty clubs	centre	2023	2022
		2023	2023	2023	2023
		E	f	E	E
Fees receivable		463,047	57,801	104,671	70,150	695,669	596,214
Grants				28,007	76,553	104,560	114,320
		463,047	57,801	132,678	146,703	800,229	710,534
Analysis by Unrestricted	fund funds	463,047	57,801	104,671	70,150	695,669	596,214
Restricted funds				28,007	76,553	104,560	114,320
		463,047	57,801	132,678	146,703	800,229	710,534

		Arts ra ca col	Breakfast	Holiday &	Comrnunlty	Total
		clubs	clubs	actlvlty dubs	centre	2022
		r.	E	E	E	E
Fees receivable		453,988	67,999	48,811	25,416	596,214
Grants				49,020	65,300	114,320
		453,988	67,999	97,831	90,716	710,534
Analysis by Unrestricted	fund funds	453,988	67,999	48,811	25,416	596,214
Restricted funds				49,020	65,300	114,320
		453,988	67,999	97,831	90,716	710,534

Unrestricted	Unrestricted
funds	funds
2023	2022
f	8
1,728	27

				Afterschool	Breakfast	Holiday &	Community	Total	Total
				clubs	clubs	activities	centre	2023	2022
				2023	2023	2023	2023
				E	E	E
Staff costs				353,993	55,690	89,337	100,954	599,974	542,877
Direct costs				39,209	4,947	15,154	39,627	98,937	66,506
Premises	costs			15,027			13,663	28,690	8,203
Overhead	costs			9,532	1,176	1,135	7,605	19,448	16,868
				417,761	61,813	105,626	161,849	747,049	634,456
Share of note 7)	support costs (sss			7,029	867	837	5,608	14,341	15,597
Share of (see note	governance 7)		costs	1,800	222	214	1,436	3,672	3,300
				426,590	62,902	106,677	168,893	765,062	653,353
Analysis by Unrestricted		fund funds		426,590	62,902	72,190	63,985	625,667	515,015
Restrided	funds					34,487	104,908	139,395	138,338
				426,590	62,902	106,677	168,893	765,062	853,353

				Aftsrschool	Breakfast	Holiday &	Community	Total
				dubs	clubs	activities	centre	2022
				E	E	E	E	E
Staff costs				342,489	52,885	71,823	75,680	542,877
Direct costs				29,450	3,647	6,751	26,660	66,508
Premises	costs			87			8,116	8,203
Overhead	costs			8,268	1,020		6,596	16,868
					57,552	79,558	117,052	634,456
Share of	support costs (see note 7)			7,645	943	910	6,099	15,597
Share of	governance		costs (see note 7)	1,617	199	193	1,291	3,300
				389,556	58,694	80,661	124,442	653,353
Analysis by Unrestricted		fund funds		389,556	58,694	38,121	28,844	515,015
Restricted	funds					42,540	95,798	138,338
				389,556	58,694	80,661	124,442	653,353

Support cos	ts
		Support	Governance	2023Support	costs	Governance	2022
		costs	costs			costs
		6	6	f	8	6
Payroll fess		2,640		2,640	1,980		1,980
Professional	fees	5,720		5,720	6,559		6,559
Afll6ation fees		4,084		4,084	4,713		4,713
Bank charges		1,897		1,897	2,345		2,345
independent fees	examiners		3,540	3,540		3,300	3,300
AGM 8 board	costs		132	132
		14,341	3,672	18,013	15,597	3,300	18,897
Analysed between
Charitable activities		14,341	3,672	18,013	15,597	3,300	18,897

						2023	2022
						Number	Number
Chlldcare						39	39
Community Centre Administragon						4 4	4 4
Total						47	47
Employment		costs				2023	2022
						6	6
Wages and	salaries					568,345	516,714
Social security		costs				22,629	16,712
Other pension		costs				9,000	9,451
						599,974	542,877
Remuneration		to key management	personnel	amounted	to661,620 (2022f50,508)

10	Tangible fixed assets	Tangible fixed assets
			Fixtures and	Computers	Slotor	Total
			llttlnsaf		vahtataa f
	Cost
	At 1 April 2022		7,166	32,684	30,811	70,661
	At 31 March 2023		7,166	32,684	30,811	70,661
	Depreciation and impairment
	At 1 April 2022		7,165	32,683	30,810	70,658
	At 31 March 2023		7,165	32,683	30,810	70,658
	Carrying amount
	At 31 March 2023
	At 31 March 2022
11	Debtors
	Amounts falling due	within one year.			2023f	2022f
	Trade debtors				13,655	75,385
12	Creditors: amounts	falling due within one year
			Notes		2023 f	2022f
	Deferred income			14	16,229	14,092
	Other creditors				11,739	37,406
	Accruals and deferred	income			3,540	8,221
					31,508	59,719
	Provisions for liabilities				2023f	2022f
	Pension scheme					16,000
	Movements on provisions:
						Pension
						schemef
	At 1 April 2022					16,000
	Reversal ofprovision					(16,000)
	At 31 March 2023

Deferred	Income
							2023	2022
							E	E
Arising from grants							16,229	14,092
Deferred	income is Induded		in	the financial	statements	as follows:
							2023	2022
							E	E
Balance	st 01 April	2020					7,058	13,621
Amounts	received	in year					34,073	77,701
Amounts	credited to statement			offlnandsl	activities		(27,039)	(80,151)
Balance	at 31 March 2021						16,229	14,092

Mortafily assumptions
The assumed life expectations		on retirement			at age 65sre:
										2023	2022
										Years	Years
Retiring today
-Males										21.2	20.9
- Females										23.7	24
Retiring in 20 years
-Males										22.6	22.4
-Females										25.5	25.9
Amounts taken to other comprehensive				Income:
										2023	2022
										6	6
Actuarial changes related	to obligations									(3,000)	(3,000)
The amounts induded	in	the	balance		sheet	arising	from	the	charity's
obligations in respect ofdefined			benefit	plans are		as follows:
										2023	2022
										6	6
Present value ofdefined benefit			obligations							36,000	58,000
Fair value ofplan assets										(36,000)	(42,000)
Deficlt in scheme											16,000
Movements in the present	value		ofdefined		benefd	obligations:
											2023f
Liabilities at 1 April 2022											58,000
Current service cost											1,000
Benefits paid											(4,000)
Actuarial gains and losses											(20,000)
Interest cost											1,000
At 31 March 2023											36,000


15	Retirement benefit schemes					(Continued)
	Movements in the fair value ofplan assets:
						2023f
	Fair value afassets at 1 April 2022					42,000
	Interest income					1,000
	Return on plan assets (exduding	amounts	induded	in net Interest)		(4,000)
	Benefits pakl					(4,000)
	Contributions by scheme members					1,000
	At 31 March 2023					36,000
	The fair value of plan assets at the reporting		period	end was as follows:
					2023f	2022f
	Equity Instruments				17,000	15,000
	Debt instruments				5,000	5,000
	Property Other				4,000 10.000	3,000 8,000
					36,000	31,000

	At 1 April 2022f	Incoming resourcesf	Resources expended	Transfers	Gains and losses f	At 31 March 2023 f
Cess ation
canUngency	69,764			12,553		82,317
L30Centre
maintenance	17,893			12,107		30,000
General funds	210,655	700,399	(624,667)	(24,660)		261,727
	298,312	700,399	(624,667)			374,044
Pension fund			(1,000)		16,000	15,000
	298,312	700,399	(625,667)		16,000

Unrestricted								(Continued)
Previous yean	At 1 April 2021 f		Incoming resourcesf		Resoul'ces expended f	Transfers f	Gains and losses f	At 31 March 2022 f
Cessation
contingency		66,188				3,576		69,764
L30Centre
maintenance		17,893						17,893
General funds		102,575		625,671	(515,015)	(3,576)		209,655
		186,656		625,671	(515,015)			297,312
Pension fund					(4,000)		3,000	(1,000)
		186,656		625,671	(519,015)		3,MO	296,312
Analysis ofnet assets		between	funds
						Unrestricted	Restricted	Total
						funds	funds
						2023f	2023f	2023 f
Fund balances at 31	March 2023 are			represented	by:
Tangible assets						3		3
Current assets/(liabilities)						389,041		390,491
						389,044	1,450	390,494
						Unrestricted	Restricted	Total
						funds	funds
						2022f	2022f	2022
Fund balances at 31	March 2022 are			represented	by:
Tangible assets						3		3
Current assets/(liabilities)						314,309	15,870	330,179
Provisions						(16,000)		(16,000)
						298,312	15,870	314,182

			Movement	in funds				Movement	in funds
	Bahtnca at		Incoming	Resources		Balance st		Incoming	Resources		Balance at
	1 Aprg 2021 f		resources	expended f		1Aprg 2022 f		resources f	expended f	31	March 2023 f
Sefton MBC
L30 Centre			7,000	(7,000)				7,000	(7,000)
Sefton
Kickstart
Scheme			17,993	(17,993)				20,415	(20,415)
Living Well
Sefton			3,200	(1,069)			2,131		(2,131)
National
Lottery
Community
Fund	20,980		17,645	(38,625)				16,229	(16,229)
Steve Morgan
Foundation			18,750	(14,750)			4,000	29,000	(33,000)
L30 Millions
Emergency
support grant								14,092	(14,092)
L30 Millions
Excerdse on
the Streets
grant					(90)
L30's Million
Community Researchers		576	15,X5	(13,531)			2,050		(600)		1,450
Ares
Committee
grant		249					249		(249)
Sefton MBC
Holiday
Activity Fund			52,720	(45,280)			7,440	30,457	(37,897)
Sefton Warm
Spaces								7,782	(7,782)
	21,895		132,313	(138,338)			15,870	124,975	(139,395)		1,450

Cash generated from	Cash generated from	Cash generated from	operations	operations			2023	2022
							f	8
Surplus for	ths year						60,312	104,631
Adjustments	for.
Investment	income recognised			in statement	ofgnancial	activities	(1,728)	(27)
Movements	in working		capital:
Decrease/gncrease)		in	debtors				61.730	(30,933)
(Decrease)/Increase		in	creditors				(30,348)	1,829
Increase In	provisions						(16,000)	(1,000)
Increase in	deferred	Income					2,137	7,034
Cash generated from			operations				76,103	81,534